Termination of tax treaty requires advance diplomatic notice; differing effective dates apply to withholding and other taxes. Article 31 permits either Contracting State to terminate the India-Mexico tax treaty by diplomatic notice after an initial five-year period, subject to an advance notice period before the end of a calendar year. The Article differentiates the cessation dates for withholding taxes and other taxes between India and Mexico, and confirms signing formalities and multilingual authenticity with English prevailing in case of divergence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Termination of tax treaty requires advance diplomatic notice; differing effective dates apply to withholding and other taxes.
Article 31 permits either Contracting State to terminate the India-Mexico tax treaty by diplomatic notice after an initial five-year period, subject to an advance notice period before the end of a calendar year. The Article differentiates the cessation dates for withholding taxes and other taxes between India and Mexico, and confirms signing formalities and multilingual authenticity with English prevailing in case of divergence.
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